Section 228 of the Companies Act, 2013

Section 228 of the Companies Act, 2013 has been omitted and is not in force.

Section 228 – Status:

Omitted by the Companies (Amendment) Act, 2015.

It originally dealt with: "Investigation, etc., of foreign companies"

The omission became effective from 29th May 2015.

📜 Earlier Provision (Before Omission):

Section 228 empowered the Central Government to authorize an investigation into the affairs of a foreign company as if it were a company incorporated in India, under certain circumstances (like fraud, mismanagement, etc.).

Post-Omission:

Now, such investigations may be handled under:

Section 219 – Powers of inspectors to investigate related companies (including foreign companies),

Section 210 to 213 – For investigation into affairs of companies,

Other laws, such as FEMA or Prevention of Money Laundering Act (PMLA), depending on the case.

 

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